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Green Tax Legislation For Sustainable Development In China

Author

Listed:
  • ZHONGFA MA

    (Fudan University Law School, Fudan University, Jiangwan Campus, Shanghai 200438, P. R. China)

  • JIANFU ZHAO

    (Fudan University Law School, Fudan University, Jiangwan Campus, Shanghai 200438, P. R. China)

  • JIAHUI NI

    (Fudan University Law School, Fudan University, Jiangwan Campus, Shanghai 200438, P. R. China)

Abstract

Environmental pollution has produced adverse impacts on sustainable development in China, and the inappropriate tax legal regime may be one of the important causes. There are only three separate laws concerning three types of taxes, and most of the other taxes are collected by regulations or rules. China has not adopted particular tax laws concerning environmental protection by December 25th, 2016, and has not enforced any special environmental tax law, and polluters are primarily charged for their pollution activities as a way of assuming their legal liabilities, which has significant shortcomings. Under the situations of addressing climate change and constraining and curing environmental pollution for sustainable development, a comprehensive system of green tax laws shall be established and perfected by making and enforcing Environmental Protection Tax Law and improving the existing tax laws involved in environmental protection.

Suggested Citation

  • Zhongfa Ma & Jianfu Zhao & Jiahui Ni, 2018. "Green Tax Legislation For Sustainable Development In China," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 63(04), pages 1059-1083, September.
    • Handle: RePEc:wsi:serxxx:v:63:y:2018:i:04:n:s0217590817420103
    DOI: 10.1142/S0217590817420103
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    References listed on IDEAS

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    1. Ashworth, John & Geys, Benny & Heyndels, Bruno, 2006. "Determinants of tax innovation: The case of environmental taxes in Flemish municipalities," European Journal of Political Economy, Elsevier, vol. 22(1), pages 223-247, March.
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    2. Sedova, Barbora & Kalkuhl, Matthias, 2020. "Who are the climate migrants and where do they go? Evidence from rural India," World Development, Elsevier, vol. 129(C).
    3. Ren, Yangqiu & Hu, Guoliu & Wan, Qing, 2024. "Environmental Protection tax and diversified transition of heavily polluting enterprises: Evidence from a quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 1570-1592.
    4. Bari L. Bendell, 2022. "Environmental investment decisions of family firms—An analysis of competitor and government influence," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 1-14, January.
    5. Hendriks, Sheryl L., 2018. "Food policy and nutrition economics in the SDG era," Agrekon, Agricultural Economics Association of South Africa (AEASA), vol. 57(3-4), June.
    6. Lingyun He & Kunxian Chen, 2021. "Can China’s “Tax-for-Fee” Reform Improve Water Performance–Evidence from Hebei Province," Sustainability, MDPI, vol. 13(24), pages 1-21, December.
    7. Lv, Xiaoting & Wu, Ziang, 2024. "The green effect of digital transformation: The impact of digital transformation in fiscal and taxation on regional green development," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 787-800.

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